The tariff classification of an incontinent underpad from Taiwan

N083759 December 2, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040; 9817.00.96 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd. W., Suite 308 Toronto, Ontario M8V 1A4 RE: The tariff classification of an incontinent underpad from Taiwan Dear Ms. Fust: In your letter dated October 27, 2009 received by this office on November 9, 2009 you requested a tariff classification ruling. You submitted a sample of an adult reusable incontinent underpad. The pad is made from a polyester brushed tricot fabric that is quilted to a layer of non-woven polyester fabric. This quilted layer is laminated with a 0.015 mm low breathable TPU (Thermoplastic Poly Urethane) film and a brushed polyester tricot fabric. The pad measures approximately 34 by 36 inches. It features rounded corners and the edges are finished with an overlock stitch. The applicable subheading for the incontinent underpad will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The rate of duty will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You propose classification under HTSUS 9817.00.96. Your sample is similar for classification purposes, for example, to the underpad in Headquarters Ruling Letter W562506 KSG, 10-28-02. On that basis a secondary classification will apply for your underpads in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P.  Note that this classification has no effect on any quota, visa, or restricted merchandise requirements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012.  If you have any other questions regarding the ruling, contact National Import Specialist John Hansen at (646) 733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division